What will the New B Corp Carbon Reporting Requirements Look Like?

March 12, 2024, 6 a.m. • By Malc Souter

Learn About the Proposed Non-Optional Carbon Reporting Requirements For Next Year

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(The below is based on the B Lab December 2023 draft proposal article.)

B Lab head an amazing global movement of companies and organisations that exist to benefit people and the planet and not just focus on profit. Their standards are continually refined and improved.



As shown in the above graph, global emissions continue to rise at an alarming rate. The Covid-19 blip was insignificant in comparison to global emissions as a whole.

In response to the seriousness of our global warming crisis (2023 was the hottest year on record, ice held in glaciers has shrunk every year since 1984) the B Corp standard is to become more exacting and explicit in the area of carbon emissions reporting.

Rather than a single qualifying score over multiple categories to qualify as a B Corp, several “topics” will each have their own criterion. For carbon emissions this will be the Climate Action Impact Topic  which “aims to drive credible action, set science-based targets, prioritise decarbonization, and ensure public policy alignment and a just transition”.


What will be required for B Corp carbon emissions measurement and reporting?

This will require organisations to:

  • Measure annual carbon emissions, including those you have influence over: i.e. Scope 1, 2 and 3. NB the UK Government’s PPN 06/21 carbon reporting requirements only ask for Scope 3 reporting to include 5 of the 15 GHG Protocol subcategories. This B Corp draft proposal does not suggest you skip any subcategory.
  • Create a science based target in its climate transition plan that is consistent with keeping global warming below 1.5 °C 
  • Annual carbon emissions will be tracked against this plan.
  • Create interim carbon emissions reduction targets, not just one set for 2050. This will focus organisations to achieve more, sooner.


Are there additional requirements for larger B Corps?  

Yes, these are listed as:

  • Third-party verified GHG emissions inventory
  • Just transition integration in the climate transition plan
  • Climate advocacy 
  • Conducting a scenario analysis 
  • Publicly disclosing progress on the climate transition plan annually


When should we prepare for these changes?

Greenhouse gas emissions globally are still increasing. The science is clear that this is causing and will cause more extreme weather, wildfires, droughts, failed crops and floodings, potentially anywhere on the planet. B Corps must lead the way.

Although the above referenced document is a draft, it may come into effect as soon as 2025. The recommendations are similar to those imposed on government contracts in many countries and there is nothing new or radical in them. Also, you’ll likely need to have done the work and measured a full year’s emissions before you can measure, calculate, analyse and plan and use this in your B Corp renewal.



Our suggestion at C Free is that regardless of your B Corp status, you should get started with comprehensive and accurate measurement of your Greenhouse Gas emissions as soon as possible. Only then can you identify where reductions (and money saving efficiencies) can be made now and over the coming years. Every ton of CO2e you can avoid emitting this year avoids the warming effect it would have had for the next 100+ years.


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